Okay kiddo, so you know how sometimes your computer needs to talk to other computers or devices, like a printer or a hard drive, to share information and files? Sometimes, it does that by connecting using something called Ethernet cables.
Well, ATA over Ethernet is a way for your computer to connect to another computer or device using Ethernet cables, but instead of just sharing information and files like before, it can actually access and use the storage (like a hard drive) on that other device as if it was its own.
It's kind of like sharing toys with your friend, but instead of just playing with their toys while you're visiting, you get to keep playing with them even when you go back home!
This can be really helpful when you need to store a lot of information or share files with lots of people, without having to spend money on expensive storage equipment or constantly transfer files back and forth between devices.